The Governing Board of the Western Pension & Benefits Council invites you to register for the following webinar:
401(k) TESTING TIPS AND TECHNIQUES: before, during and after the plan year
Wednesday, February 11, 2026
12:00 PM to 1:00 PM PST
Speaker
Stephen Forbes, J.D., LL.M. (taxation)
ERISA Attorney
Continuing Education:
1 Hour of CE for the following:
AIF (pending), ASPPA, CA CPA, CA MCLE, CEBS, CFP (pending), ERPA, JBEA, NIPA
Registration:
$50 for active members of a WP&BC chapter
$65 non-members
Members, please login to get member rate. Contact your chapter for login credentials if needed.
Description
Testing season is here again! One of the more challenging aspects of 401(k) plan administration is the annual testing. Understanding the testing rules and options is a necessary skill each practitioner must develop to avoid unnecessary distributions, taxes and disqualification consequences. Failing to take advantage of the different testing options can result in unnecessary distributions, reporting and additional taxes. Getting a handle on the various testing options can help transform a failing plan to one that passes, and thus, happier plan sponsors.
In this session, you will learn to address the availability of the different testing techniques that you can take advantage of before the plan year, during the plan year, and after the plan year, including:
· Apply the different testing options
· Determine compensation options
· Identify who is and who isn’t an HCE
· Determine the ordering rules for corrections
· Correct plan failures timely
Speaker
Stephen Forbes
Stephen Forbes is an ERISA attorney and educator with 37 years of experience in retirement plan law. A recipient of ASPPA’s 2019 Educators Award, he formerly led Relius Education at SunGard and has taught extensively on plan compliance, design, and correction. Stephen has authored key resources likeThe Form 5500 Filing Guide, consulted professionally, and served as a Tax Law Specialist at the IRS National Office, contributing to IRS guidance and Treasury regulations.
Thank you to our webinar sponsor!
